Presented below is the preclosing trial balance for the Retiree Health Benefit Plan of the Alger County School District. Trial Balance-December 31, 2020 Accrued Interest Receivable Cash Accounts Payable Contributions-Employee Contributions-Employer Deductions: Benefit Payments Deductions: Administrative Expense Increase in Fair Value of Investments Investment Income-Dividends Investment Income-Interest Income Investments-Corporate Bonds Investments-Corporate Stocks Investments-U.S. Treasury Securities Fiduciary Net Position Restricted-for other postemployment benefits Receivables-Employee Receivables-Employer $ Debits 13,500 14,200 Credits $ 2,500 357,000 634,000 573,000 34,900 368,000 75,400 152,500 1,229,000 2,279,000 661,000 3,435,400 25,200 195,000 $5,024,800 $5,024,800 Required: Prepare (1) the year-end closing entries, (2) a Statement of Changes In Fiduciary Net Position, and (3) a Statement of Fiduciary Net Position for the year ended December 31, 2020. Complete this question by entering your answers in the tabs below.